Learning to count to 20 was something everyone learned early in life. Most picked up the skill by the time they hit kindergarten, if not before. It’s an aptitude that remains, but when related to COBRA, it brings twists
and turns. This time around, employers count employees to determine if they need to offer COBRA. While it may sound easy enough, counting 20 employees can be confusing.

COBRA is an employer law. However, not all employers must comply. This law only applies to employers who have “20 or more employees on 50 percent of its typical business days during the preceding calendar
year.” Easy enough, right? Just count your employees and all is complete. Not as easy as kindergarten when counting to 20 got you a smiley face sticker from the teacher.

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